144. In this Part,

“benefit repayment” means an amount determined under section 145;

“benefits” means benefits under this Act, read without reference to this Part;

“income” of a person for a period means the amount that would be their income for the period determined under the Income Tax Act if no amount were

(a) deductible under paragraphs 60(v.1), (w) and (y) of that Act,

(b) included in respect of a gain from a disposition of property to which section 79 of that Act applies, or

(c) included under subsection 56(6) of that Act;

“Minister” means the Minister of National Revenue;

“person” has the meaning given that term in subsection 248(1) of the Income Tax Act;

“taxation year” means a taxation year within the meaning of the Income Tax Act.

1996, c. 23, s. 144; 2006, c. 4, s. 172.

145. (1) If a claimant’s income for a taxation year exceeds 1.25 times the maximum yearly insurable earnings, the claimant shall repay to the Receiver General 30% of the lesser of

(a) the total benefits, other than special benefits, paid to the claimant in the taxation year, and

(b) the amount by which the claimant’s income for the taxation year exceeds 1.25 times the maximum yearly insurable earnings.

(2) Subsection (1) does not apply in respect of a claimant who was paid regular benefits for less than one week in the ten years before the taxation year referred to in that subsection.

(3) Regular benefits paid for weeks beginning before June 30, 1996 shall not be taken into account when applying subsection (2).

(4) A repayment must be made

(a) in the case of a claimant who dies after October in the year and before May in the next year, within six months after the day of death; and

(b) in any other case, on or before April 30 in the next year.

(5) For greater certainty, repayments under this section do not affect the determination under subsection (2) of regular benefits paid to a claimant.

(6) to (8) [Repealed, 2001, c. 5, s. 11]

1996, c. 23, s. 145; 1998, c. 19, s. 272; 2001, c. 5, s. 11.

146. If a claimant is required to make a benefit repayment for a taxation year, a return in a form, and containing information, authorized by the Minister shall, without notice or demand, be filed with the Minister as part of the claimant’s return of income under Part I of the Income Tax Act,

(a) in the case of a claimant who dies after October 31 in the year and before May 1 in the next year, by the claimant’s legal representative within six months after the day of death;

(b) in the case of any other claimant, on or before the claimant’s filing-due date (as defined in subsection 248(1) of the Income Tax Act) for the year, by that claimant or, if for any reason the claimant is unable to file the return, by their guardian, curator, tutor, committee or other legal representative; or

(c) if the claimant or their legal representative has not filed the return, by such person as is required by notice in writing from the Minister to file the return, within such reasonable time as the notice specifies.

1996, c. 23, s. 146; 1998, c. 19, s. 273.

147. Every claimant or other person required by section 146 to file a return shall, in the return, estimate the amount of benefit repayment payable by them.

148. The Minister shall administer and enforce the provisions of this Part.

149. For the purposes of this Part, subsections 150(2) and (3), section 152 (except subsections 152(1.1) to (1.3) and (6)), section 158, subsections 159(1) to (3), sections 160 (except paragraph 160(1)(d)) and 160.1, subsections 161(1) and (11), sections 162 to 167, Division J of Part I, sections 220 to 226, subsection 227(10), sections 229, 239, 243 and 244 and subsections 248(7) and (11) of the Income Tax Act apply, with such modifications as the circumstances require, except that, in the application of those provisions,

(a) “Act” shall be read as "Part VII of the Employment Insurance Act";

(b) “person” and “taxpayer” shall be read as “claimant”;

(c) “tax” and “taxes” shall be read as “benefit repayment”;

(d) “under this Part” shall be read as "under Part VII of the Employment Insurance Act"; and

(e) paragraph 163(2)(a) of the Income Tax Act shall be read as follows:

"(a) the benefit repayment payable by him for the year as determined under section 145 of the Employment Insurance Act;".

150. All benefit repayments, interest, penalties and other amounts payable by a claimant under this Part and under the provisions of the Income Tax Act as they apply for the purposes of this Part are debts due to Her Majesty and recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided by the Income Tax Act.

151. (1) Notwithstanding subsection 241(1) of the Income Tax Act, the Minister may communicate, or allow to be communicated, to the Commission, or a person authorized by the Commission, such information obtained under that Act as is necessary for the administration and enforcement of this Part and section 43 of this Act.

(2) In relation to any information obtained under subsection (1), a person authorized by the Commission is an official or authorized person within the meaning of subsection 241(10) of the Income Tax Act and is subject to subsections 239(2.2) and 241(1) and (2) of that Act.

152. The Minister may, with the approval of the Governor in Council, make regulations

(a) prescribing anything that by this Part is to be prescribed; and

(b) generally, to carry out the purposes and provisions of this Part.

153. (1) Notwithstanding anything in this Act, the Commission may, with the approval of the Governor in Council, make such regulations as it deems necessary respecting the establishment and operation of a scheme of employment insurance for self-employed persons engaged in fishing, including regulations

(a) including as a self-employed person engaged in fishing any person engaged in an activity or occupation related to or incidental to fishing; and

(b) including as an employer of a self-employed person engaged in fishing any person with whom the self-employed person enters into a contractual or other commercial relationship in respect of their occupation as a self-employed person engaged in fishing.

(2) The scheme established by the regulations may, with respect to any matter, be different from the provisions of this Act relating to that matter.

(3) The Minister shall table the regulations in the House of Commons within three sitting days after the day on which they are made.

(4) The regulations come into force on the 10th sitting day after the day on which they are tabled, or on any later day specified in the regulations, unless a motion to repeal them, signed by not fewer than 30 members of the House of Commons, is filed with the Speaker of the House of Commons before the 10th sitting day.

(5) If a motion to repeal the regulations is filed with the Speaker of the House of Commons in accordance with subsection (4), it shall be taken up and considered by the House of Commons within five sitting days after the day on which it is filed.

(6) The motion shall be taken up after the ordinary hour of daily adjournment, for a period of not more than four hours, and at the end of the debate the Speaker of the House of Commons shall, without delay or further debate or amendment, put every question necessary for the disposition of the motion.

(7) If the motion is adopted, the regulations are repealed, and if the motion is defeated, the regulations come into force on the day after the day on which the motion is defeated or on any later day specified in the regulations.

(8) The regulations are repealed if Parliament is prorogued or dissolved before the motion is disposed of or, if no motion has been filed, before the end of the period mentioned in subsection (4).

(9) For the purpose of this section, “sitting day” means a day on which the House of Commons is sitting.

153.1 (1) Despite anything in this Act, the Commission shall, with the approval of the Governor in Council, make any regulations it considers necessary respecting the establishment and operation of a scheme to ensure that special benefits are provided to insured persons who have at least 600 hours of insurable employment in their qualifying period but who do not qualify to receive benefits under section 7, including regulations

(a) for establishing requirements to qualify to receive the benefits, the duration of entitlement to the benefits, benefit rates, disentitlement and disqualification from receiving the benefits and benefit repayment requirements; and

(b) varying the application of any other provision of this Act in relation to persons who have made claims under this Part and who subsequently make claims under Part I or VIII.

(2) The scheme established by the regulations may, with respect to any matter, be different from the provisions of this Act relating to that matter.

(3) The scheme established by the regulations may not provide special benefits to persons who are subject to an increase under section 7.1 in the number of hours of insurable employment required to qualify for benefits.

1996, c. 23, s. 153.1; 2000, c. 14, s. 6.

153.2 (1) Despite any other provisions of this Act, if the Government of Canada has entered into an agreement with a province in respect of a provincial law that has the effect of reducing or eliminating special benefits payable as described in subsection 69(2), the Commission may, with the approval of the Governor in Council, for the purposes of implementing the agreement and taking into account the application or effect of the provincial law, make any regulations that it considers necessary, including regulations

(a) respecting the manner in which and the extent to which any provision of this Act or the regulations applies; and

(b) adapting any provision of this Act or the regulations.

(2) The regulations may provide for

(a) the making of any financial adjustments and for the crediting or charging of the amount of any of those adjustments to the Employment Insurance Account, including

(i) refunds of overpayments with respect to employees’ premiums,

(ii) adjustment payments between the prov­ince and the Government of Canada with respect to premiums, and

(iii) reimbursement by the province of benefits paid by the Government of Canada in accordance with any administrative agreement between the province and the Government of Canada;

(b) the exchange of any information obtained under the provincial law or this Act; and

(c) the administration of benefits payable under this Act to persons employed or residing in the province or who have made a claim under the provincial law, and the increase or decrease in the amount of benefits payable and in the number of weeks for which benefits may be paid under this Act to and in respect of those persons.

2005, c. 30, s. 131.

154. and 155. [Repeals]

156. A training allowance being paid under section 5 of the National Training Act when it is repealed may continue to be paid in accordance with that Act and the regulations made under it, as they read immediately before the repeal of that Act, until the conclusion of the course to which the allowance relates.

157. An agreement under section 7 of the National Training Act in effect when it is repealed continues in effect according to the terms of the agreement.

158. (1) Amounts paid under sections 156 and 157 in relation to persons who are insured participants, as defined in section 58, shall be charged to the Employment Insurance Account of the Consolidated Revenue Fund.

(2) Other amounts paid under sections 156 and 157 shall be paid out of money to be appropriated by Parliament.

159. (1) Except as otherwise provided in this section, all matters relating to a claim for benefits during a benefit period beginning before the Unemployment Insurance Act (the “former Act”) is repealed shall be dealt with under that Act, including any amendments that may be made by Bill C-31, introduced in the second session of the 35th Parliament and entitled An Act to implement certain provisions of the budget tabled in Parliament on March 6, 1996.

(1.01) Subsection 70(2) of the former Act applies in respect of appeals under that Act except that the Tax Court of Canada need not give reasons in writing for its decision but may give reasons in writing where, in a particular case, the Court deems it advisable.

(1.1) Subsection 19(3) of this Act applies to claimants who fail to declare all or some of their earnings in a period determined under the regulations beginning on or after January 5, 1997, but the Commission may make deductions under subparagraph 19(3)(a)(i) on or after that date in respect of any failure to declare earnings for such a period beginning after June 30, 1996.

(1.2) Subsection 19(4) of this Act applies to claimants who begin attending a course or program after the former Act is repealed.

(2) Section 23 of this Act applies in place of section 20 of the former Act to claimants claiming benefits for the care of children born or placed for adoption after that Act is repealed.

(3) Section 25 of the former Act applies only to claimants employed on job creation projects under that section when that Act is repealed.

(4) Section 26 of the former Act applies only to claimants in a course or program to which they are referred under that section before that Act is repealed.

(5) Regulations made under section 26.1 of the former Act apply only to claimants receiving assistance under them when that Act is repealed and amounts paid under those regulations shall be charged to the Employment Insurance Account of the Consolidated Revenue Fund.

(6) Sections 27 to 33 of this Act apply in place of sections 27 to 28.3 of the former Act in respect of events occurring after that Act is repealed that give rise to a disentitlement or disqualification under those sections and, for the purpose of applying those sections, a reference in the former Act to

(a) section 27 shall be read as a reference to section 27 of this Act;

(b) section 28 shall be read as a reference to section 29 of this Act;

(c) section 28.1 shall be read as a reference to section 31 of this Act;

(d) section 28.2 shall be read as a reference to section 32 of this Act; and

(e) section 28.3 shall be read as a reference to section 33 of this Act.

(7) Section 145 of this Act applies in place of section 123 of the former Act in respect of benefits paid after December 31, 1995.

1996, c. 23, s. 159; 1998, c. 19, s. 274; 1999, c. 31, s. 82(F).

160. For the purpose of calculating after 1996 how many hours of insurable employment and the amount of insurable earnings a claimant has under this Act, other than Part VIII, insurable employment and insurable earnings occurring

(a) before June 30, 1996 shall be determined in accordance with the former Act; and

(b) on or after June 30, 1996 but before January 5, 1997 shall be determined in accordance with this Act, as it applies on June 30, 1996.

161. All matters relating to the payment of premiums under the former Act shall be dealt with under that Act.

162. An amount owing to or by Her Majesty under the former Act shall, when paid, be credited or charged to the Employment Insurance Account.

163. (1) For the purposes of section 78, the Commission’s estimate of the insurable earnings of all insured persons in the fiscal year 1996-97 shall be published in the Canada Gazette if it is not set out in the Main Estimates tabled in Parliament for that year.

(2) The plan mentioned in section 79 shall be published in the Canada Gazette for the fiscal year 1996-97 if it is not included in the Main Estimates tabled in Parliament for that year.

164. (1) The powers or functions of any person under the former Act shall be exercised or performed by the person who exercises the corresponding powers or performs the corresponding functions under this Act.

(2) Boards of referees, panels, chairpersons, umpires and the chief umpire established, appointed or designated under the former Act continue as if they had been established, appointed or designated under this Act.

165. Waivers and agreements made under paragraph 4(1)(d) of the former Act and in effect when that Act is repealed continue in effect as though they had been made under paragraph 5(4)(d) of this Act.

166. For the purposes of section 78, amounts paid out and charged to the Employment Insurance Account under the following provisions are deemed to be paid out and charged to that Account under Part III:

(a) subsection 158(1); and

(b) subsection 159(5), except self-employment benefits paid under section 120 of the Unemployment Insurance Regulations.

167. The Commission may, with the approval of the Governor in Council, make regulations providing for any other transitional matters, including regulations

(a) providing for the transition from weeks of insurable employment to hours of insurable employment, or from any other basis to another under Part VIII; and

(b) for establishing requirements to qualify to receive benefits, the duration of entitlement to benefits, benefit rates and disentitlement or disqualification from receiving benefits.

168. to 186. [Amendments]

187. [Amendments]

188. and 189. [Amendments]

190. (1) Except as otherwise provided in this section, this Act comes into force on June 30, 1996.

(2) Section 4, subsection 5(6), sections 66 and 67, subsections 82(1) and (2), paragraphs 90(1)(d), (h) and (i), section 95 and subsections 96(4) and (5) come into force on January 1, 1997.

(3) The following provisions come into force on January 5, 1997:

(a) the definitions “major attachment claimant” and “minor attachment claimant” in subsection 6(1);

(b) section 7;

(c) subsection 12(2);

(d) sections 14 to 17;

(e) subsection 19(2);

(f) subsection 28(4);

(g) paragraph 30(1)(a) and subsections 30(5) and (6);

(h) paragraph 31(c);

(i) paragraph 32(2)(c);

(j) subsection 38(3);

(k) section 55;

(l) paragraph 108(1)(h);

(l.1) subsection 153.1(3); and

(m) Schedule I.

(3.1) Subsections 7.1(1) to (3) come into force on January 5, 1997, but in applying them the Commission may take into account notices issued under subsection 7.1(4) on or after June 30, 1996.

(3.2) Subsection 19(3) comes into force on January 5, 1997, but the Commission may make deductions under subparagraph 19(3)(a)(i) on and after that date in respect of any failure to declare earnings for a period beginning on or after June 30, 1996.

(4) The provisions set out in Schedule II apply in place of the provisions listed in subsections (2) and (3) from June 30, 1996 until the coming into force of those provisions.

(5) The provisions enacted by section 6 of Schedule II continue to apply in place of sections 14, 16 and 17 of this Act to claimants whose benefit periods begin on or after June 30, 1996 and before January 5, 1997.

(6) Sections 172 to 175 come into force on January 1, 1998.